McLaurine v. Comm'r
United States Tax Court
P failed to report his 2006 wages, and R determined a deficiency. P contested the deficiency, arguing that the U.S. Government did not have the authority to tax him because he is a citizen only of Alabama and not of the United States. Held: P is liable for the deficiency. Held, further, P is liable for a sec. 6673, I.R.C., penalty.
1Opinion of the Court
WILLIAM SANDLIN MCLAURINE II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McLaurine v. Comm'r
Docket No. 31195-08.
United States Tax Court
T.C. Memo 2010-236; 2010 Tax Ct. Memo LEXIS 272; 100 T.C.M. (CCH) 364;
October 26, 2010, Filed
Decision will be entered for respondent.
P failed to report his 2006 wages, and R determined a deficiency. P contested the deficiency, arguing that the U.S. Government did not have the authority to tax him because he is a citizen only of Alabama and not of the United States.
Held: P is liable for the deficiency.
Held, further, P is liable for a sec. 6673,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
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